Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Additions u/s41(1) - As the creditors have been paid in the subsequent years, it cannot be said that during the year under consideration, there was a cessation of liability, provisions of Sec. 41(1) do not apply on the facts of the case - AT
Additions u/s41(1) - As the creditors have been paid in the subsequent years, it cannot be said that during the year under consideration, there was a cessation of liability, provisions of Sec. 41(1) do not apply on the facts of the case - AT
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